Pasar al contenido principal

Refine your results

Filtros
Buscar
Include spaces in matter number if applicable. Ex.: 182 3125
Fecha
Displaying 1701 - 1720 of 1860
HSR Informal Interpretations

9404002 Informal Interpretation

… of each Shareholder’s ability to qualify for the “investment exemption”, a number of questions arise with … Scenario 3. “Solely for the Purpose of Investment” Exemption. At Signing, a Shareholder who would … have to make a Hart-Scott filing qualifies for an “investment exemption” and therefore does not file. Between …
Date
Rule
801.10(c); 802.20(b); 802.9
No response provided.
HSR Informal Interpretations

9403002 Informal Interpretation

… Office with respect to the acquisition of a real estate investment trust (REIT) by a REIT. In our telephone …
Date
Rule
7A(c)(1); 802.1
See below 3/11/94 Advised writer that a REITs purchase of the assets or voting stock of another REIT is exempt under 7A(c)(1). However, the acquisition of the voting stock of a REIT by someone other...
HSR Informal Interpretations

9402003 Informal Interpretation

… require more than a de minimus amount of additional capital investment; and the acquiring person will not merely assume …
Date
Rule
7A(c)(1); 802.1(a)
2/18/94 - advised author of letter that, based on the facts presented, no filing need be made for the sale and purchase of the (redacted). RBSmith
HSR Informal Interpretations

9402004 Informal Interpretation

… by a company subject to the requirements of the Real Estate Investment Trust Act of 1960, as amended, would be exempt …
Date
Rule
7A(c)(1)
I concur. PS. Attempted to call (redacted) 2-4-94 but number is not in service. However, this is a standard letter that she sends periodically. I concur with the content of this letter.
HSR Informal Interpretations

9401004 Informal Interpretation

… of October 31, 1990. On that financial statement, C showed investment assets excluding all assets of Corporation B and … if individual C were to prepare a financial statement, his investment assets excluding all assets of Corporation B and … C were to prepare a financial statement showing all of his investment assets plus the value of the assets A will …
Date
Rule
801.11
1/24 If, prior to the acquisition by A, monthly regularly-prepared balance sheets are drafted for individual (redacted) after divestiture of any (redacted) then C can consolidate all existing...
HSR Informal Interpretations

9012013 Informal Interpretation

… the unique characteristics of (redacted) as a real estate investment trust indicate that it should ft within the plain … 3. Characteristics of (redacted) is a real estate investment trust (REIT), which commenced operations as such … purposes of the special tax treatment is to allow long term investment in real estate by small, individual investors. In …
Date
Rule
7A(c)(1)
12/28/93 - called, 1/4/91 called - 1/8/91 called. He said “industrial space” being bought was ongoing warehouse and small manufacturing operation involving some sixty or so tenants. The space was...
HSR Informal Interpretations

9307007 Informal Interpretation

… and Rules: Under the circumstances outlined below, does an investment advisor hold voting securities which it purchases on behalf of clients? The investment advisor will enter into agreements with clients … a general matter. The investment advisor would be a totally passive investor with respect to investments which performed …
Date
Rule
801.1(c)
7/21/93 - called letter writer and advised that the Premerger Offices view is that the investment advisor does not hold the voting stock it acquires on behalf of its clients. (Also discussed possible...
HSR Informal Interpretations

9307004 Informal Interpretation

… that the acquisition by the Trust would be entitled to the investment exemption in 802.9 of the Rules. Corporation A is … Rule 802.9 applies. The Trust will hold these shares for investment, until distribution of principal is made to … do not see that this fact is necessary to a conclusion that investment intent applies. Under the HSR rules, the holder …
Date
Rule
802.9
I am not an attorney. This scenario is not exempt under Section 802.9. Trustees are comparable to officers or directors of a corporation. Therefore, the trustees of B becoming directors of A is...
HSR Informal Interpretations

9306007 Informal Interpretation

… stock be held or acquired "solely for the purpose of investment." (Redacted) currently outstanding stock of the … (redacted) company which has a number of substantial investments in the United States and does not wish to risk …
Date
7/1/93. Conclusion is OK. But only because they do not hold enough stock to elect the one director. If they could elect one by themselves, the transaction would not be exempt. T.F.H."
HSR Informal Interpretations

9304007 Informal Interpretation

… The New Partnership will be initially capitalized byinvestments from all partners totaling $3,000,000. It is not …
Date
Rule
802.63 ; 802.30
Bona fide debt work-out, 802.63, applies to both to trust and General partners as UPEs of partnership. A Bona fide creditor/debtor relationship between the Lender (Creditor) and XYZPartnership exists...
HSR Informal Interpretations

9305002 Informal Interpretation

… REIT. Please be advised that qualification as a real estate investment trust under the I..R.C. is dependent upon … advice that it qualified for taxation as a real estate investment trust during past taxable years. An accurate … REIT intends to be and to remain qualified as a real estate investment trust under the I.R.C., and (ii) the REIT …
Date
Rule
7A (c) (1)
I called (redacted) and explained to him that, with respect to the first paragraph of his letter, non-income producing property is generally exempt, regardless of the nature of the acquiring person...
HSR Informal Interpretations

9304002 Informal Interpretation

… of the Federal Trade Commission that a real estate investment trust (“REIT”) that operates in compliance with … by the trust by computing taxableincome as a real estate investment trust in its return for the first taxable year … even though it may have otherwise qualifiedas a real estate investment trust for a prior y. No other method of making …
Date
Rule
7A(c)(1)
4/12/93 – Advised writer that the 7A(c)(1) exemption was available to the proposed REIT due to its 1) having obtained a tax opinion that manner in which company intends to operate is in compliance...
HSR Informal Interpretations

9302005 Informal Interpretation

… Commission Washington, D.C. 20580 Re: Duty of Real Estate Investment Trust to Make Premerger Notification and Report … transaction described below involving two real estate investment trusts would require filing of the premerger … REIT operates in a manner so as to qualify as a real estate investment trust under Section 856 et seq. of the Internal …
Date
Rule
7A(c)(1)
2/18/93 advised (redacted) that REIT As purchase of the assets of REIT B is exempt from HSR reporting under 7A(c)(1). We focus on the acquiring person and, if it is a REIT, it may acquire the voting...
HSR Informal Interpretations

9212004 Informal Interpretation

… Massachusetts and has a business purpose (i.e., portfolio investment),\ as distinguished from a testamentary trust, …
Date
Rule
801.40; 801.1(f)(1)
12/16/92 – Advised [redacted- colleague] in the absence of [redacted- author of the letter] that the premerger office was of the view that the trust units were not voting securities. Asked for further...
HSR Informal Interpretations

9211008 Informal Interpretation

… goods in the 1980's. The trust structure allowed for investment tax credits and certain tax deductions for …
Date
Rule
801.1(c)
11/30/92 - Advised [redacted] that under the particular facts of this situation, there is no need for lessee to file for taking of title to [redacted] from lessor. Under the present lease, we are of...
Displaying 1701 - 1720 of 1860
Return to top